SCHEDULE 1 Persons Disregarded for Purposes of Discount
Care workers
9
(1)
A person shall be disregarded for the purposes of discount on a particular day if—
(a)
on the day he is engaged in providing care or support (or both) to another person or other persons; and
(b)
such conditions as may be prescribed are fulfilled.
(2)
Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
(a)
require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;
(b)
relate to the period for which the person is engaged in providing care or support (or both);
(c)
require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;
(d)
require his capital not to exceed a prescribed amount;
(e)
require him to be resident in prescribed premises;
(f)
require him not to exceed a prescribed age;
(g)
require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).